2006 (6) TMI 307

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....der]. - In this appeal, the Revenue has contested the correctness of part of the impugned order vide which the Commissioner (Appeals) has dropped the penalty against the respondents for want of any provision in that regard under the erstwhile Rule 96ZO(3) of the Rules. 2. I have heard both sides and gone through the record. The respondents failed in making the payment under the Compound Le....